Are you up to date with your National Insurance contributions? HM Land Registry switch to email communications and VAT/PAYE payments may move to direct debits
HMRC are contacting the self-employed sector in order to ensure workers are paying sufficient NI to be eligible for a full State Pension, HM Land Registry look to move to emails for all communications, and future VAT and PAYE payments could be paid by direct debits in future.
HMRC contacts self-employed people about National Insurance gaps
HMRC is writing to some self-employed individuals whose National Insurance (NI) records may contain gaps that could affect their State Pension.
If you receive a letter, don’t ignore it. In some cases, you may be able to boost your State Pension by making voluntary NI contributions for missing years going back as far as 2015-16.
The issue affects some people who were self-employed between 2015 and early 2024. HMRC believes up to 800,000 taxpayers could be affected.
What should you do?
If HMRC contacts you, check:
- Your State Pension forecast.
- Your National Insurance record.
- Whether there are any missing years.
- Whether filling those gaps would increase your State Pension.
You can do this through your Personal Tax Account on GOV.UK.
Don’t assume you need to pay
Receiving a letter does not necessarily mean you have a problem.
Many people already have enough qualifying years to receive the full State Pension, in which case paying extra NI would provide no benefit.
Why this matters
Normally, there is a time limit on paying voluntary NI contributions. However, HMRC’s current exercise may allow affected individuals to fill gaps potentially dating back to 2015-16.
For those who are affected, this could be a relatively low-cost way to increase their retirement income.
If you receive a letter from HMRC and are unsure whether it is worth paying voluntary contributions, please contact us. We can help you review your position and determine whether filling any gaps would improve your State Pension entitlement.
Changes to HM Land Registry emails
HM Land Registry have reported that they will be introducing a new method of emailing application-related correspondence to include requisitions, letters and notices.
Rather than sending an email with a PDF attachment, the email will now be sent with a secure link to the correspondence. The secure link will be valid for 200 days.
For anyone who regularly interacts with HM Land Registry, it may be helpful to add their email address () to your safe senders list.
HM Land Registry have confirmed that only the method of accessing documents is changing, email notifications about requisitions, letters and notices will continue to be sent.
See: https://www.gov.uk/government/news/changes-to-how-hm-land-registry-sends-emails-about-applications
Mandatory Direct Debit proposed for VAT and PAYE payments
The government has published a consultation on proposals that will require most VAT-registered businesses and employers to pay VAT and PAYE liabilities by Direct Debit. The aim is to reduce late payment and simplify the payment process.
HMRC consider that automating the payment process by requiring Direct Debit could help businesses to reduce administrative work, minimise errors and avoid missing a payment deadline.
Paying by Direct Debit is already an option available for paying both VAT and PAYE, although most businesses currently pay using other electronic methods.
The government is therefore seeking views on:
- Why businesses that could use Direct Debit choose to pay by other electronic methods.
- The impacts of requiring payment by Direct Debit, including practical barriers such as cash flow management and process changes.
- The exceptions or alternative arrangements that may be needed.
HMRC are also considering what measures will be used to encourage uptake of Direct Debit and the sanctions for businesses that don’t comply. Proposals revolve around charging penalties where Direct Debit is not used, or by changing the current extended payment deadlines so that they will only apply to Direct Debit payments.
The consultation closes on 16 August 2026. Further details on the consultation and how to respond can be found here.
Employment Rights Act 2025: Employers concerned about new unfair dismissal protections
Acas, the workplace expert, have carried out research to find out which changes in the Employments Right Act 2025 are the hardest for businesses to adopt.
Almost 1 in 3 employers have said that the new unfair dismissal protections are a top concern.
Protection from unfair dismissal will become a right after 6 months of being in a job from 1 January 2027. This reduces the current two-year qualifying period.
The compensation limit for unfair dismissal will also be removed.
The changes may affect how employers handle probation periods, with some considering reducing the period to less than 6 months before the law changes. It should however be remembered that employees still have protections during probation, including discrimination, whistleblowing, and breach of contract.
Acas advise that probation periods need to be considered carefully and they have updated their advice to reflect the upcoming changes on unfair dismissals.
Baroness Maggie Jones, Acas Chair, said: “The reforms in the Employment Rights Act are the biggest shake-up to employment law in a generation, and it is vital that employers get up to speed quickly.”